Hong Kong tax guide
Planning reference for Hong Kong using HKD salary values.
This is not an official government calculation. Confirm final details with PwC Worldwide Tax Summaries - Hong Kong SAR or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Single employee with wholly Hong Kong-sourced salary for 2026/27, claiming only the basic allowance and mandatory MPF deduction. The calculator applies the lower of progressive salaries tax and the two-tier standard-rate limit.
Reference details
| Currency | HKD |
|---|---|
| National tax label | Salaries Tax |
| Personal allowance | 145,000 HKD |
| Employee contributions | Employees contribute 5% of monthly income from HKD 7,100, capped at HKD 1,500 per month. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 2.0% | Up to 50,000 HKD |
| 2 | 6.0% | Up to 100,000 HKD |
| 3 | 10.0% | Up to 150,000 HKD |
| 4 | 14.0% | Up to 200,000 HKD |
| 5 | 17.0% | Top bracket and above |
Official source
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.